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Federal Courts -
1st Circuit Court of Appeals - September 28 - October 14, 2009
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Sugarloaf Funding, LLC v. United States Dep't of the Treasury, No. 08-2515,
UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT, October 7, 2009, Decided
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Overview: Motion to quash third-party summonses filed by petitioners, targets of an IRS investigation into improper tax shelters, was properly denied because the IRS made a prima facie showing for issuance of the summonses, the summoned information was relevant, the summonses were not overbroad, and they were not used for an improper purpose.
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Reifler v. Brown (In re Simply Media, Inc.), No. 08-2498,
UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT, October 8, 2009, Decided
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Overview: Because of deficient briefing a second time in a second appeal from the same bankruptcies, the court dismissed the appeal and ordered appellants' counsel of record to show cause why the court should not order, pursuant to Fed. R. App. P. 38, payment by him personally of fees, double costs or both for a brief that rendered the appeal frivolous.
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